§11-1A-9. Subsequent alterations in property; economic change.
In determining the previously assessed value of any property
under the provisions of section eight of this article or in
determining the market value or the assessed value of property as
those terms are defined in section three of this article, the
appraiser or assessor shall record any information evidencing
alterations in the property subsequent to the first day of July,
one thousand nine hundred eighty-three, including, but not limited
to, substitutions, accretions, improvements, additions,
replacements, destructions, removals, casualties, acts of God,
waste or any like occurrences. The economic impact on the
property, whether inflationary or deflationary as to value, shall
be noted, but not considered to have an effect upon the previously
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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